{ "article": { "LEGIARTI000006707560": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006707560", "URL": "article/LEGI/ARTI/00/00/06/70/75/LEGIARTI000006707560.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFEBWXXXXXX024AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231 1 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006295351", "@num": "145 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 145 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308872", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308912", "@num": "231 bis H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006104212", "@fin": "2999-01-01", "#text": "Chapitre II : Options de souscription ou d'achat d'actions.", "@debut": "1987-06-18" } ] }, "@cid": "JORFTEXT000000508808", "@num": "87-416", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-416 du 17 juin 1987 SUR L'EPARGNE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508808", "@c_titre_court": "Loi n°87-416 du 17 juin 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-416 du 17 juin 1987 sur l'épargne", "@debut": "1987-06-18", "@id_txt": "LEGITEXT000006068996", "@c_titre_court": "Loi n° 87-416 du 17 juin 1987" } ], "@date_publi": "1987-06-18", "@date_signature": "1987-06-17" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006707560", "@fin": "2999-01-01", "@num": "24", "@etat": "VIGUEUR", "@debut": "1987-06-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Le 1 bis de l'article 231 du code général des impôts est abrogé.
\n
(paragraphe II modificateur).
" } }, "LEGIARTI000006295351": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145 ter", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1987-06-18", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295351", "URL": "article/LEGI/ARTI/00/00/06/29/53/LEGIARTI000006295351.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0145ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231 bis H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 91 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006707560", "@num": "24", "#text": "Loi n°87-416 du 17 juin 1987 - art. 24 (V) JORF 18 juin 1987 : dispositions devenues sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162064", "@fin": "1987-06-18", "#text": "OUVERTURE D'OPTIONS DE SOUSCRIPTION OU D'ACHAT D'ACTIONS AU BENEFICE DU PERSONNEL DES SOCIETES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146716", "@fin": "1987-06-18", "#text": "TAXE SUR LES SALAIRES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133683", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006295351", "@fin": "1987-06-18", "@num": "145 ter", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les cas prévus à l'article 91 ter il peut être exceptionnellement disposé des actions avant l'expiration du délai fixé à l'article 231 bis H du code général des impôts sans perte du bénéfice de l'exonération prévue audit article.
\n
" } }, "LEGIARTI000006308872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-01-01", "DATE_DEBUT": "1987-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006308872", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308872.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0231AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231 bis H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 80 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 141", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 142", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 143", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 144", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 383", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 369", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 370", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 371", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 372", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 373", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 374", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 50 A CGIAN3 53 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à art. 208-8", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000001099994", "@num": "1", "#text": "Loi n°68-1043 du 29 novembre 1968 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000317287", "@numtexte": "68-1043", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-11-29" }, { "@id": "LEGIARTI000006306605", "@num": "1", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006707560", "@num": "24", "#text": "Loi n°87-416 du 17 juin 1987 - art. 24 (V) JORF 18 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000027248766", "#text": "Décret n°2013-265\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247140", "@nortexte": "EFIE1301913D", "@numtexte": "2013-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000038610274", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685285", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018534219", "@num": "R3142-1", "#text": "Code du travail - art. R3142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987495", "@num": "R6331-47", "#text": "Code du travail - art. R6331-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027698538", "@num": "R225-1", "#text": "Code du travail applicable à Mayotte. - art. R225-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950015", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308885", "@num": "231 bis C", "#text": "Code général des impôts, CGI. - art. 231 bis C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027565898", "@num": "231 bis D", "#text": "Code général des impôts, CGI. - art. 231 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308893", "@num": "231 bis DA", "#text": "Code général des impôts, CGI. - art. 231 bis DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260045", "@num": "142", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 142 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975305", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296889", "@num": "51", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642259", "@num": "143", "#text": "Code général des impôts, annexe II, CGIANII. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 84-578 1984-07-08 (1984-07-09)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162799", "@fin": "1989-01-01", "#text": "TAXE SUR LES SALAIRES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147118", "@fin": "1989-01-01", "#text": "TAXES DIVERSES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048204123", "@fin": "1952-04-15", "@num": "231", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436185", "@fin": "1954-10-19", "@num": "231", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049552674", "@fin": "1979-07-01", "@num": "231", "@etat": "MODIFIE", "@debut": "1954-10-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308868", "@fin": "1980-01-19", "@num": "231", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308869", "@fin": "1971-01-03", "@num": "231", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308870", "@fin": "1985-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "1971-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308871", "@fin": "1987-06-18", "@num": "231", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308872", "@fin": "1989-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308873", "@fin": "1990-06-15", "@num": "231", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308874", "@fin": "1994-09-02", "@num": "231", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308875", "@fin": "2000-12-31", "@num": "231", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308876", "@fin": "2001-12-29", "@num": "231", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308877", "@fin": "2005-12-31", "@num": "231", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308878", "@fin": "2006-12-31", "@num": "231", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308879", "@fin": "2007-12-28", "@num": "231", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924189", "@fin": "2008-04-03", "@num": "231", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619621", "@fin": "2009-04-10", "@num": "231", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549114", "@fin": "2010-05-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201066", "@fin": "2010-05-08", "@num": "231", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334842", "@fin": "2011-06-12", "@num": "231", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189210", "@fin": "2013-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798407", "@fin": "2013-03-31", "@num": "231", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027260035", "@fin": "2013-09-21", "@num": "231", "@etat": "MODIFIE", "@debut": "2013-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978196", "@fin": "2014-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419496", "@fin": "2014-05-30", "@num": "231", "@etat": "MODIFIE", "@debut": "2014-01-01", 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1. Les sommes payées à titre de traitements, salaires, indemnités et émoluments, y compris la valeur des avantages en nature, sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des bureaux d'aide sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient des traitements, salaires, indemnités et émoluments lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total.
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Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
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Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
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1 bis. (Abrogé).
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1 ter. Les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de sociétés désignés à l'article 80 ter sont, quel que soit leur objet, soumis à la taxe sur les salaires.
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2. (Abrogé).
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2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32.800 F et 65.600 F et à 13,60 % pour la fraction excédant 65.600 F de rémunérations individuelles annuelles.
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Les taux majorés ne sont pas applicables aux traitements, salaires, indemnités et émoluments versés par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
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3 a. Les conditions et modalités d'application du 1 sont fixées par décret (2). Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale et celles qui comportent habituellement une rémunération par salaires-pourboires.
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Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
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b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat (3), fixe les conditions d'application du 2 bis, premier alinéa.
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4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
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5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
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6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
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(1) Complétée et modifiée par les lois n° 70-1322 du 31 décembre 1970, art. 1er et n° 84-578 du 8 juillet 1984.
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(2) Annexe III, art. 50 à 53 quater et 369 à 374.
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(7) Annexe II, art. 141 à 144 et 383.
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I. L'avantage correspondant à la différence entre la valeur réelle de l'action à la date de levée d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8, modifiés, de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales et le prix de souscription ou d'achat de cette action est exonéré de la taxe sur les salaires.
\n
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Article 24 AUTONOME VIGUEUR, en vigueur depuis le 18/06/1987 (Loi n°87-416 du 17 juin 1987 SUR L'EPARGNE)